e economic and social council...1 4 / 15 21-09677 appendix c comparison of plan and actual/estimated...
TRANSCRIPT
United Nations E/ICEF/2021/AB/L.6/Add.1
Economic and Social Council
Distr.: Limited
12 July 2021
Original: English
21-09677 (E) 140721
*2109677*
United Nations Children’s Fund Executive Board
Second regular session 2021
7–10 September 2021
Item 12 of the provisional agenda*
Annex to the UNICEF integrated budget, 2022–2025
Summary
This document presents the annex to the UNICEF integrated budget, 2022–2025
(E/ICEF/2021/AB/L.6), containing appendices A through H, and should be considered
as part of that document.
* E/ICEF/2021/23.
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Appendix A
Organization of the secretariat of UNICEF, 2022–2025
HQ = Headquarters
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Appendix B – Actual income and expenditure, 2008–2020
Actual income, 2008–2020 (in millions of United States dollars)
Actual expenditure, 2008–2020 (in millions of United States dollars)
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Appendix C
Comparison of plan and actual/estimated resource plan, 2018–2021 (in millions of United States dollars)
Comparison to the original integrated resource plan as presented to the Executive Board at the 2017 second regular session
Approved 2018–2021 (E/ICEF/2017/AB/L.4) Actual/Estimate 2018–2021
Regular resources Other resources Total resources
Trust
funds Regular resources Other resources Total resources
Trust
funds
Pro-
grammes
Cost
recovery Pro-
grammes
Cost
recovery
$m % $m $m $m % $m $m % $m $m $m % $m
1. Resources available
Opening balance 562.3 1 235.9 - 1 798.2 727.0 636.7 1 372.6 - 2 009.2 1 085.9
Income
Contributions 5 801.9
16 512.5 - 22 314.4
- 5 018.2
20 470.2 - 25 488.5
-
Other income and
reimbursements 500.0 - - 500.0 - 662.2 - - 662.2 -
Total income 6 301.9
16 512.5 - 22 814.4
- 5 680.5
20 470.2 - 26 150.7
-
Tax reimbursement
adjustment (80.0)
- - (80.0)
- (81.3)
- - (81.3)
-
Transfer to Working
Capital Fund
(27.0)
Trust fund receipts - - - 7 148.0 - - - 11 263.1
Total available 6 784.1 17 748.4 - 24 532.6 7 875.0 6 208.8 21 842.8 - 28 078.6 12 349.0
2. Use of resources
A. Development
A.1 Programmes 4 360.0 67.9% 15 917.3 - 20 277.3 84.6% 7 116.0 3 913.9 67.1% 18 329.4 - 22 243.3 86.4% 11 169.6
Country
programmes 4 140.0 64.5% 15 107.1 - 19 247.1 80.3% - 3 658.1 62.7% 17 525.5 - 21 183.6 82.3% -
Global programme 220.0 3.4% 810.2 - 1 030.2 4.3% - 255.8 4.4% 804.0 - 1 059.7 4.1% -
A.2 Development
effectiveness 589.0 9.2% 133.0 - 721.9 3.0% - 559.6 9.6% 90.6 - 650.2 2.5% -
Subtotal:
Development 4 949.0 77.1% 16 050.3 - 20 999.3 87.6% 7 116.0 4 473.5 76.7% 18 420.0 - 22 893.6 89.0% 11 169.6
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Approved 2018–2021 (E/ICEF/2017/AB/L.4) Actual/Estimate 2018–2021
Regular resources Other resources Total resources
Trust
funds Regular resources Other resources Total resources
Trust
funds
Pro-
grammes
Cost
recovery Pro-
grammes
Cost
recovery
$m % $m $m $m % $m $m % $m $m $m % $m
B. United Nations
development
coordination 23.3 0.4% 25.9 - 49.3 0.2% - 34.9 0.6% 14.4 - 49.3 0.2% -
C. Management 459.9 7.2% 6.4 1 138.0 1 604.3 6.7% 362.8 6.2% 7.6 1 215.4 1 585.9 6.2%
D. Special purpose
D.1 Capital
investments 23.0 0.4% - 57.0 80.0 0.3% - 45.8 0.8%
49.6 95.5 0.4%
-
D.2 Private
Fundraising and
Partnerships, direct
investment costs 725.1 11.3% 273.0 - 998.2 4.2% - 633.6 10.9% 196.1 - 829.6 3.2%
-
D.3 Other 240.0 3.7% - - 240.0 1.0% - 282.6 4.8% - - 282.6 1.1% -
Subtotal: Special
purpose 988.1 15.4% 273.0 57.0 1 318.2 5.5% - 962.0 16.5% 196.1 49.6 1 207.7 4.7%
-
Total Institutional
Budget (A.2 + B + C+
D.1) 1 095.2 17.1% 165.3 1 195.0 2 455.5 10.2% - 1 003.2 17.2% 112.6 1 265.0 2 380.8 9.3%
-
Integrated Budget
(A + B + C + D) 6 420.3 100.0% 16 355.6 1 195.0 23 971.0 100.0% 7 116.0 5 833.3 100.0% 18 638.1 1 265.0 25 736.4 100.0% 11 169.6
3. Closing balance of
resources 363.8 197.8 561.6 759.0 375.5 1 939.6 2 342.1 1 179.4
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Comparison to the mid-term review of the integrated resource plan as presented to the Executive Board at the 2020 annual session
Revised 2018–2021 Actual/estimate 2018–2021
Regular resources Other resources Total resources
Trust
funds Regular resources Other resources Total resources
Trust
funds
Pro-
grammes
Cost
recovery
Pro-
grammes
Cost
recovery
$m % $m $m $m % $m $m % $m $m $m % $m
1. Resources
available
Opening balance 636.7
1 372.6 - 2 009.2
1 085.9 636.7
1 372.6 - 2 009.2
1 085.9
Income
Contributions 4 947.5
19 178.7 - 24 126.2
- 5 018.2
20 470.2 - 25 488.5
-
Other income and
reimbursements 707.5
- - 707.5
- 662.2
- - 662.2
-
Total income 5 655.0
19 178.7 - 24 833.7
- 5 680.5
20 470.2 - 26 150.7
-
Tax
reimbursement
adjustment (80.0)
- - (80.0)
- (81.3)
- - (81.3)
-
Transfer to
Working Capital
Fund
(27.0)
Trust fund
receipts
- - -
6 637.2
- - -
11 263.1
Total available 6 211.7
20 551.2 - 26 762.9
7 723.1 6 208.8
21 842.8 - 28 078.6
12 349.0
2. Use of
resources
A. Development
A.1 Programmes 3 987.2 66.9% 18 322.2 - 22 309.4 86.1% 6 827.9 3 913.9 67.1% 18 329.4 - 22 243.3 86.4% 11 169.6
Country
programmes 3 743.7 62.8% 17 392.1 - 21 135.8 81.6% - 3 658.1 62.7% 17 525.5 - 21 183.6 82.3% -
Global
programme 243.5 4.1% 930.1 - 1 173.6 4.5% - 255.8 4.4% 804.0 - 1 059.7 4.1% -
A.2 Development
effectiveness 586.2 9.8% 104.4 - 690.6 2.7% - 559.6 9.6% 90.6 - 650.2 2.5% -
Subtotal:
Development 4 573.4 76.7% 18 426.6 - 23 000.0 88.7% 6 827.9 4 473.5 76.7% 18 420.0 - 22 893.6 89.0% 11 169.6
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Revised 2018–2021 Actual/estimate 2018–2021
Regular resources Other resources Total resources
Trust
funds Regular resources Other resources Total resources
Trust
funds
Pro-
grammes
Cost
recovery
Pro-
grammes
Cost
recovery
$m % $m $m $m % $m $m % $m $m $m % $m
B. United
Nations
development
coordination 35.1 0.6% 23.0 - 58.0 0.2% - 34.9 0.6% 14.4 - 49.3 0.2% -
C. Management 376.1 6.3% 6.6 1 244.2 1 626.9 6.3%
362.8 6.2% 7.6 1 215.4 1 585.9 6.2%
D. Special
purpose
D.1 Capital
investments 27.1 0.5% - 52.9 80.0 0.3% - 45.8 0.8%
49.6 95.5 0.4% -
D.2 Private
Fundraising and
Partnerships,
direct /
investment costs 637.3 10.7% 202.6 - 839.9 3.2% - 633.6 10.9% 196.1 - 829.6 3.2% -
D.3 Other 311.5 5.2% - - 311.5 1.2% - 282.6 4.8% - - 282.6 1.1% -
Subtotal: Special
purpose 975.9 16.4% 202.6 52.9 1 231.4 4.8% - 962.0 16.5% 196.1 49.6 1 207.7 4.7% -
Total
Institutional
budget (A.2 + B
+ C+ D.1) 1 024.5 17.2% 134.0 1 297.0 2 455.5 9.5% - 1 003.2 17.2% 112.6 1 265.0 2 380.8 9.3% -
Integrated
budget (A + B +
C + D) 5 960.5 100.0% 18 658.7 1 297.0 25 916.2 100.0% 6 827.9 5 833.3 100.0% 18 638.1 1 265.0 25 736.4 100.0% 11 169.6
3. Closing
balance of
resources 251.2
595.5
846.7
895.2 375.5
1 939.6
2 342.1
1 179.4
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Appendix D
Institutional budget ratios, 2002–2021 (in millions of United States dollars)
2002–2003 2004–2005 2006–2007 2008–2009 2010–2011 2012–2013 2014–2017 2018–2021
$ % $ % $ % $ % $ % $ % $ % $ %
Institutional budget 568.8 682.2 739.0 892.5 982.5 913.4 1 927.3 2 380.8
Funded from regular resources 466.1 82% 481.3 71% 468.3 63% 572.2 64% 597.8 61% 577.7 63% 765 40% 1 003.2 42%
Funded from other resources
and other recoveries 102.7 18% 200.9 29% 270.7 37% 320.3 36% 384.7 39% 335.7 37% 1 163 60% 1 377.7 58%
Total regular resources 1 206.0 1 365.0 1 745.0 2 087.8 2 183.5 2 405.6 4 995.2 5 833.3
Used for programmes 739.9 61% 883.7 65% 1 276.7 73% 1 515.6 73% 1 585.7 73% 1 827.9 76% 4 230.6 85% 4 830.1 83%
Used for institutional budget 466.1 39% 481.3 35% 468.3 27% 572.2 27% 597.8 27% 577.7 24% 764.6 15% 1 003.2 17%
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Appendix E
Annual income actuals, 2018–2020 and projections, 2021–2025 (in millions of United States dollars)
Actual Plan Plan
$ millions, increase/(decrease)
2018 2019 2020 2021 2018–2021 2022 2023 2024 2025 2022–2025
$m $m $m $m $m $m $m $m
Regular resources
Governments 563 519 592 536 2 209 541 543 547 548 2 179
Private sector 687 649 717 756 2 809 794 835 878 924 3 431
Other revenue 172 203 162 126 662 71 71 71 81 294
Total – regular resources 1 422 1 371 1 470 1 418 5 680 1 406 1 449 1 496 1 553 5 904
Growth percentage 8 % (4)% 7 % (4)% (1)% 3 % 3 % 4 %
Other resources (regular)
Governments 1 561 1 474 2 069 1 293 6 396 1 136 1 189 1 252 1 193 4 770
Global Programme
Partnerships 190 240 556 1 022 2 008 933 905 907 1 028 3 773
Private sector 604 663 598 629 2 495 690 733 778 827 3 028
Inter-organizational
arrangements 237 618 335 200 1 390 210 220 230 240 900
Subtotal – other resources
(regular) 2 591 2 995 3 559 3 144 12 289 2 969 3 047 3 167 3 288 12 471
Growth percentage (5)% 16 % 19 % (12)% (6)% 3 % 4 % 4 %
Other resources (emergencies)
Governments 1 527 1 559 1 586 1 326 5 997 1 368 1 403 1 403 1 403 5 577
Global Programme
Partnerships 3 3 26 202 234 130 145 145 145 565
Private sector 162 144 291 203 801 165 173 182 191 711
Inter-organizational
arrangements 354 328 287 180 1 150 180 180 180 180 720
Subtotal – other resources
(emergencies) 2 046 2 034 2 189 1 911 8 181 1 843 1 901 1 910 1 919 7 573
Growth percentage 4 % (1)% 8 % (13)% (4)% 3 % 0 % 0 %
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Actual Plan Plan
$ millions, increase/(decrease)
2018 2019 2020 2021 2018–2021 2022 2023 2024 2025 2022–2025
$m $m $m $m $m $m $m $m
Total – other resources 4 638 5 029 5 748 5 055 20 470 4 812 4 948 5 077 5 207 20 044
Growth percentage (1)% 8 % 14 % (12)% (5)% 3 % 3 % 3 %
Total income 6 060 6 400 7 219 6 473 26 151 6 218 6 397 6 573 6 760 25 948
Growth percentage 1 % 6 % 13 % (10)% (4)% 3 % 3 % 3 %
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Appendix F
Annual expenditure projections, 2022–2025 (in millions of United States dollars)
Regular resources
Actual Plan Total Plan Total
2018 2019 2020 2021 2018–2021 2022 2023 2024 2025 2022–2025
$m $m $m $m $m $m $m $m
1. Resources available
Opening balance 637 589 416 477 637 376 326 316 309 376
Income
Contributions 1 250 1 168 1 308 1 292 5 018 1 335 1 378 1 425 1 472 5 610
Other income 172 203 162 126 662 71 71 71 81 294
Total income 1 422 1 371 1 470 1 418 5 680 1 406 1 449 1 496 1 553 5 904
Tax reimbursement adjustment (20) (20) (21) (21) (81) (21) (21) (21) (21) (84)
Transfer to Working Capital Fund - - (12) (15) (27) (15) (15) (15) (15) (60)
Total available 2 039 1 941 1 854 1 859 6 209 1 746 1 739 1 776 1 826 6 136
2. Use of resources
A Development
A.1 Programmes 990 1 012 917 995 3 914 950 952 953 955 3 809
Country 929 938 850 941 3 658 894 894 894 894 3 574
Global and Regional 61 74 67 53 256 56 59 59 61 235
A.2 Development effectiveness 135 142 141 141 560 170 177 184 191 722
Subtotal 1 125 1 154 1 058 1 136 4 474 1 120 1 129 1 137 1 145 4 531
B United Nations development
coordination 6 10 10 10 35 10 10 10 10 40
C Management 90 93 74 106 363 104 114 145 151 515
D Independent oversight and
assurance - - - - - 3 4 6 6 18
E Special purpose
E.1 Capital investments 6 14 2 24 46 4 5 7 7 23
E.2 Private Fundraising and
Partnerships 154 177 149 153 634 178 161 163 166 668
E.3 Other 69 77 82 55 283 - - - - -
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Regular resources
Actual Plan Total Plan Total
2018 2019 2020 2021 2018–2021 2022 2023 2024 2025 2022–2025
$m $m $m $m $m $m $m $m
Subtotal 229 267 234 231 962 182 165 170 173 691
Institutional budget (A.2+B+C+D+E.1) 236 259 228 281 1 003 292 310 351 365 1 318
Integrated budget (A+B+C+D+E) 1 449 1 524 1 376 1 483 5 833 1 420 1 423 1 467 1 486 5 795
Closing balance of resources (excluding
reserves) 589 416 477 376 376 326 316 309 340 340
Funded reserves
After-service health insurance 528 578 634 691
753 818 887 962
Medical Insurance Plan 122 134 140 154
171 190 212 236
Separation and termination
liabilities 91 106 124 142
165 190 220 254
Field office accommodation and
staff housing 2 0 2 -
- - - -
Procurement services 2 2 2 2
2 2 2 2
Working Capital Fund - - 12 27
42 57 72 87
Total 745 820 913 1 016
1 133 1 257 1 393 1 541
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Annual expenditure projections, 2022–2025
Other resources
Actual Plan Total Plan Total
2018 2019 2020 2021 2018–2021 2022 2023 2024 2025 2022–2025
$m $m $m $m $m $m $m $m
1. Resources available
Opening balance 1 373 1 444 1 739 2 329 1 373 1 940 1 368 899 873 1 940
Income
Contributions 4 638 5 029 5 748 5 055 20 470 4 812 4 948 5 077 5 207 20 044
Other income - - - - - - - - - -
Total income 4 638 5 029 5 748 5 055 20 470 4 812 4 948 5 077 5 207 20 044
Total available 6 010 6 473 7 487 7 384 21 843 6 752 6 316 5 976 6 080 21 984
2. Use of resources
A Development
A.1 Programmes 4 211 4 351 4 764 5 004 18 329 4 963 4 987 4 687 4 812 19 449
Country 4 005 4 164 4 589 4 767 17 525 4 615 4 630 4 324 4 434 18 003
Global and Regional 206 187 175 236 804 348 358 363 378 1 447
A.2 Development effectiveness 15 24 19 33 91 12 13 13 13 51
Subtotal 4 226 4 374 4 783 5 037 18 420 4 975 5 000 4 700 4 825 19 500
B United Nations development
coordination
2 0 2 10 14 - - - - -
C Management 283 300 310 330 1 223 307 308 290 298 1 203
D Independent oversight and
assurance
- - - - - 18 19 18 19 74
E Special purpose
E.1 Capital investments 18 15 10 7 50 25 24 22 22 92
E.2 Private sector fundraising 38 45 53 60 196 60 66 72 79 277
E.2 Other - - - - - - - - - -
Subtotal 56 60 63 67 246 84 90 94 101 369
Institutional budget (A.2+B+C+D+E.1) 318 339 341 381 1 378 361 364 343 352 1 420
Integrated budget (A+B+C+D+E) 4 567 4 734 5 158 5 444 19 903 5 384 5 417 5 102 5 243 21 146
Closing balance of resources 1 444 1 739 2 329 1 940 1 940 1 368 899 873 837 837
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Appendix G
Working Capital Fund (in millions of United States dollars)
$m Actual Plan
Working Capital Fund 2020 2021 2022 2023 2024 2025
Opening Balance 0 12 27 42 57 72
Add: Transfer to Working
Capital Fund 12 15 15 15 15 15
Less: Budget issued 0 0 0 0 0 0
Add: Budget reimbursed 0 0 0 0 0 0
Ending budget balance 12 27 42 57 72 87
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Appendix H
Change in institutional budget posts, by location
2018–2021 approved posts (midterm review) Changes (increase/decrease) 2022–2025 approved posts
USG/
ASG D2 D1 Other IP
All
other Total %
USG/
ASG D2
D1 Other IP
All
other
Total
USG/
ASG D2 D1
Other
IP
All
other
Total %
Country office - 13 35 432 1 316 1 796 57% - 2 2 3 - 7 - 15 37 435 1 316 1 803 56%
Regional office - 7 8 215 160 390 12% - - 2 38 (1) 39 - 7 10 253 159 429 13%
Headquarters 5 15 30 629 309 988 31% - 2 - 30 (4) 28 5 17 30 659 305 1 016 31%
Total 5 35 73 1 276 1 785 3 174 100% - 4 4 71 (5) 74 5 39 77 1 347 1 780 3 248 100%
ASG: Assistant Secretary-General
IP: International Professional
USG: Under-Secretary-General